Issue Date:
Revised Date: 2002-09-01

Object Type

Cash — Capital Outlay

Reference

Specific definitions for capitalized, controlled and expensed asset classifications are located in the SPA Process Users Guide.

Description

To record payment for the purchase of aircraft as authorized by law. Payment must be equal to or greater than $5,000.

Expenditure code 7375 includes, but is NOT limited to:

  • Aircraft (purchase)
  • Helicopter (purchase)
  • Unmanned Aerial Vehicle (UAV) Drones

Note

The following must be included if directly related to the acquisition of the aircraft:

  • Freight/delivery services

RESTRICTED: Agencies must be authorized to use funds for the purchase or replacement of aircraft, and must be listed in the USAS 8C profile.

USAS Values

Appropriation Year 20
USAS Title PERSONAL PROPERTY-AIRCRAFT-CAPITALIZE
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY